Gatlinburg vs Miami: Short-Term Rental Rules Compared (2026)
Gatlinburg is currently "allowed with permit" while Miami is "restricted". Full verified details for both markets below — always confirm current requirements with each jurisdiction.
Side by side
| Rule | Gatlinburg, TN | Miami, FL |
|---|---|---|
| Legal status | Allowed with permit | Restricted |
| Permit required | Yes | Yes |
| Permit name | Tourist Residency Permit | Certificate of Use (CU) for Lodging + Business Tax Receipt (BTR) (City of Miami), plus Florida DBPR lodging license and Certificate of Occupancy |
| Permit fee | $200 | — |
| Renewal | Annual | Annual |
| Primary residence only | No | No |
| Owner occupancy required | No | No |
| Night cap / year | None found | None found |
| Minimum stay | None found | None found |
| Total occupancy taxes | ~14% | ~13% |
| Last verified | July 10, 2026 | July 10, 2026 |
Compare guest tax loads
Switch between the two markets to see itemized occupancy taxes on the same stay.
| Gross rent | $450.00 |
| Tennessee state sales tax (7%)· collection varies | $31.50 |
| Sevier County local option sales tax (2.75%)· collection varies | $12.38 |
| City of Gatlinburg hotel/motel occupancy privilege tax (3%)· collection varies | $13.50 |
| City of Gatlinburg gross receipts privilege tax (1.25%)· host remits | $5.63 |
| Total tax (14%) | $63.00 |
| Guest pays | $513.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Gatlinburg, TN
Short-term rentals (called 'tourist residences') are legal and common in Gatlinburg, but every unit rented for less than 30 days must hold an annual city Tourist Residency Permit ($200 base covering two bedrooms, plus $75 per additional bedroom) and pass an annual fire/building inspection. There is no owner-occupancy rule, unit cap, or night cap; the single biggest restriction is zoning — tourist residences are prohibited in the R-1A and R-2A residential districts, while allowed in R-1, R-2, R-3 and the commercial districts. Guests pay 12.75% in lodging taxes (7% state sales + 2.75% county sales + 3% city occupancy tax), and operators also owe the city's 1.25% gross receipts privilege tax. Always confirm current requirements with the city before operating.
Full Gatlinburgrules, playbook & sources →Miami, FL
In the City of Miami (distinct from Miami Beach), short-term rentals are banned in T3 and T4-R transect zones — which cover most single-family homes and duplexes — under a ban upheld in City of Miami v. Airbnb, and are legal only in higher-intensity zones where Miami 21 permits lodging. Operating legally requires converting the unit to Apartment-Hotel/Condo-Hotel use via a building permit, then holding a Certificate of Occupancy, an annually renewed city Certificate of Use, a city Business Tax Receipt, and a Florida DBPR lodging license (about $170/year for a single unit plus a $50 application fee; city fees are invoiced case-by-case). Combined lodging taxes total roughly 13% (6% state sales + 1% county surtax + 6% Miami-Dade tourist taxes), which registered platforms like Airbnb collect. Always confirm current requirements with the city before operating.
Full Miamirules, playbook & sources →Informational only — not legal, tax, or financial advice. Rules change frequently in both markets; verify current requirements with each jurisdiction before operating.